Financial statements represent the final product of accounting activity. They are classifying and synthesizing a plurality of transactions, financial facts, some of them extremely complex. According to the US to normalize ...

The transition to new national accounting rules implies certain discrepancies/differences in the form of gains and expenses, which are conditioned by the changes in the rules of recognising and assessing the accounting ...

Non-for-profit organizations have an important role in civil society in any country, including the Republic of Moldova. Non-for-profit organizations are juridical persons not having the goal of getting a profit and ...

Prin această lucrare, am dorit să fac o încercare prin care să analizez și să evaluez situația și dezvoltarea contabilității în Republica Moldova prin prisma evoluției procesului apropierii și integrării europene, precum ...

This article aims based on comments and questions to materialize the necessary aspects to be considered in quality assurance audits and criteria to assess the level of improvement of the quality system audit and related services.

Information risk reflects the probability that the information relied on economic risk estimation is not accurate. One possible cause of the occurrence of uni informational risk is the probability of drawing up the financial ...

In this article we analyze the economical-financia lsituation of smal land medium-sized enterprises (SMEs) from the bakery industry. As a result of there search the difficulties the sector meets are pointed out. There are ...

Previously was specified that the concept of depreciation accounting is different loyal to the concept of depreciation valuation discipline. Grant defines “depreciation of evaluation” as a “difference in value of an oldest ...

This article examines the possibility of organizing production cost accounting on responsibility centers at cargo transport enterprises. At present there is not a single opinion on the organization of cost accounting on ...

Study on the accounting of financial results suggests the existence of log and actions for collecting information, actions that allow tracking, registration, verification and control of expenditure and revenue. The sequence ...